اعتبارسنجی مدل توانمندسازی مالی مبتنی بر رویکردهای مالی درمانی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری حسابداری، گروه حسابداری، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران

2 استادیار، گروه حسابداری، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران.

چکیده

هدف این مقاله اعتبارسنجی مدل توانمندسازی مالی مبتنی بر رویکردهای مالی درمانی می‌باشد. جامعه آماری شامل اساتید و کارشناسان رشته حسابداری، اقتصاد، مدیریت و روانشناسی‌ بودند و تعداد نمونه در مرحله کیفی30نفر و در مرحله کمی براساس فرمول کوکران 360 نفر بصورت تصادفی انتخاب گردید. اعتبارسنجی در دو مرحله کیفی(نظرات خبرگان و10شاخص "مقبولیت" استراوس و کوربین) و کمی(تحلیل عاملی تاییدی) انجام پذیرفت. نتایج نشان داد میانگین نظرات اساتید حسابداری، اقتصاد، مدیریت و روانشناسی نسبت به اعتبارسنجی مدل 4.48 از 5 بدست آمده که برابر 89.6 درصد می‌باشد؛ لذا مدل پیشنهادی از درجه اعتبار بسیار بالایی برخوردار است و بر اساس اعتبارسنجی کیفیت پژوهش و مدل براساس شاخص "مقبولیت" استراوس و کوربین، مدل توانمندسازی مالی مبتنی بر رویکردهای مالی درمانی از کیفیت و اعتبار خوبی برخوردار می باشد و همچنین در تحلیل عاملی تاییدی شاخص‌های نیکوئی برازش مدل ساختاری مطلوب بوده و دارای برازش خوب می باشد. بنابراین اعتبار مدل مورد تایید قرار گرفته و می توان گفت مدل توانمندسازی مالی مبتنی بر رویکرد مالی درمانی دارای اعتبار کافی می باشد.

کلیدواژه‌ها


عنوان مقاله [English]

Validation a Model of Financial Empowerment Based on Financial Therapy Approaches

نویسندگان [English]

  • Mostafa Maleki 1
  • sina kherdyar 2
  • Mohammad reza vatanparast 2
1 Ph.D. Student, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
2 Assistant Professor, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran.
چکیده [English]

The purpose of this paper is to validate the financial empowerment model based on financial therapy approaches.The statistical population included professors and experts in the fields of accounting, economics, management and psychology, and the number of samples in the qualitative stage was 30 people and in the quantitative stage 360 people were randomly selected based on Cochran's formula. Validation was performed in two stages: qualitative (expert opinions and 10 "acceptability" indicators of Strauss and Corbin) and quantitative (confirmatory factor analysis). The results showed that the average opinions of professors of accounting, economics, management and psychology regarding the validation of the model were 4.48 out of 5, which is equal to 89.6%; Therefore, the proposed model has a very high degree of validity and based on the validation of research quality and the model based on the "acceptability" index of Strauss and Corbin, the financial empowerment model based on financial therapeutic approaches has good quality and credibility. Also, in the confirmatory factor analysis of goodness indicators, the fit of the structural model is desirable and has a good fit. Therefore, the validity of the model is confirmed and it can be said that the financial empowerment model based on the financial therapy approach has sufficient credibility.

کلیدواژه‌ها [English]

  • model
  • financial empowerment
  • financial therapy approach
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